The use of large fabric bags for transporting bulk quantities of powdered or granular material, bags which can be lifted by material handling equipment having hooks or tines, is well known in the art. Bags of this type are shown in U.S. Pat. Nos. 3,961,655 and 4,010,784 issued to Frank Nattrass and Peter Johnson Nattrass. The bags shown in these patents each have four lifting loops attached to the top of the bag by gathering or bunching the bag fabric at each of four spaced locations. Each leg of a loop is secured to the fabric of the bag by folding a section of the fabric to a substantially S-shaped configuration extending from the top toward the bottom of the bag to form three overlying thicknesses of fabric and the leg in inserted between two of the three fabric layers. The resulting assembly is stitched together to anchor the loop to the bag. This construction, while strong and commercially successful, has the disadvantage that the top of the bag is smaller than the cross sectional area of the lower portion of the bag, which may inhibit filling of the bag and reduces the overall capacity.